The Allahabad High Court, consisting of Justice Surya Prakash Kesarwani and Justice Jayant Banerji, has ruled that Form GST DRC-01A is a pre-show cause notice intimation which focuses on reducing litigation.The petitioner/assessee submitted that before issuing the notice under Section 74(1) of the CGST Act, 2017 on Form GST DRC 01, the statement as required under Rule 142 (1A) of the...
